Section A48(3)

In subsection (2), “the appropriate authority”— in the case of a company registered in England and Wales, means the Secretary of State, in the case of a company registered in Scotland, means the Lord Advocate, and in the case of an unregistered company means— if it has a principal place of business in England and Wales but not Scotland, the Secretary of State, if it has a principal place of business in Scotland but not England and Wales, the Lord Advocate, if it has a principal place of business in both England and Wales and Scotland, the Secretary of State and the Lord Advocate, and if it does not have a principal place of business in England and Wales or Scotland, the Secretary of State.

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Source: legislation.gov.uk · retrieved 2026-09-04